Means for keeping credit and instalment accounts.



No. 838,993. PATENTBD DEG.1819o`6.

1. H. HULLANDBN.. MEANS FOR KEEPING CREDIT AND INSTALMENN ACCOUNTS.

APPLICATION FILED APB.. 5, 1906.

.1, z sHBBTssHBET 1.1,

jL/irze /2dz1ws '3 f fi 5 SCL No. 838,993. I PATENTED DEC. 178, 1906.

. H. HOLLANDBRs MEANS FOR KEEPNG CREDT AND INSTALMENT ACCOUNTS.

APPLICATION FILED APR.5,1906.

2 SHEETSBET z,

RVEN H, HGLLANTWER, Qi? if! DSTEZECT F L'Uli/iEL@ .y y

No. eseee. o

Application iisd April t3,

1'0 (all, wiz/om if; may concern: eBe it known that I, lei/'IN HOLLANDER e citizen of the United States, iesiding Washington, in the Distiiet of Coin l have invented certain new and esem? iii;- provements in Moens for Keeping Credit and instalment eeouiits, of which the ioiiowing is e, speciicetion.

The invention i'eietes to e eomhined and ledger sheet for use in ooimeotioi with the keeping of eredit o inetameet eeeooite y that the eoiitTe-ot moet ist be .referred to to ascertain the terms upon which the Sele was mede und iol' other information, and theo the Rodger must be iefeied to to esoerteiii veiious payments mede, Weil es for eecriding e payment oi' for other inoimetion end .in esi-Ses *where there me two oi' more contrasts b1' thf ne oeditoi the time emi iehor efe ooirewondingiy increased, eed it will oise bf oto@ that in the method now in vogue it is o1 en neeeesez'y to hee? e set oi' books open for one ov more deiinquent accounts.

To overa-.ome the *foregoing ohj'eet ons im to facilitate the keeping of :mois'twiment accounts is the object tion, end to obtain Such oodiect the izivontioh iesides in providing in e menne?, he'ein A#et forth, a combined reeoid sind ledger Sheet Aformed-With a contre-et und ledger division.

1With the foregoing end other ohjeets in View the invention eonsiets of the combined record and ledge;- siieet, es hereinafter pointed out, sind iiiustmted in theVaeeompmiying drawings, which fono e port of this speviiieetion end wherein is shown the im tired embodiment of the invention l; hut it ii, in he imtiefst-ood that chantes, veiietioz'xe, mid modifoe-- tiene een :ie Tesorted to which come withm taie scope oi the claim hereunto epoeiide i. En deeei'ihmff the invention in iie'eii eer WWW @ESQ-Ubi 12103, Seriali '550. BlGil.

eee-e is hed to the eooompeiiying devnigs,

Wheremf Figiiies eno when teken together,

iiiuetiete lo piezo e combined Contract and l iedgei accordano-e' i ith this inveni vl "c-ioiin to the oy ieerenee eheieete i denotes sheet oi suitable mittefiei whioii may iomeai in known mi' es 'f' t ie termed iii book d other m 'ea ,i he sheet l et its top 'proof with o phiieiity o" ioov'ituModify-extend:i hoes 2, 3, 4, and 5,' 'whioh designated foi' the purpose for which they intended, the line 2 having the ieee "ptioi Nemo et one ood, es to indicate toet upon :Seid Eine is te oo pieoed The-lime 3 has' ion midiese et one so es iioo 3 is to 'oe pieeed @he ine 4i et one end,

the oi' the oohese?. the ii to iii-.oi that Li,

l iiiiohoeei. 'e A tion oeiipzitioi 7 so es to indioete the/t upon o pieeed ie iiemimtion of the the iin-o o hee the iisi'i'iption one eo i to indicate that mmh line 5 is any feimiriie in ooiiieotion with hee L the puiemsoi The sheet 1 is furthermore provided ut e point heiow hilos 3 5 with e iovided uit o. point m ii'oximity to its lower edge with. e el iongitudinzilly-ex* euchoi' tending hoes o n zioh ie :wronged in eioe oro:-;imity to each other. The lines 2n and the hues; 2*' it me emi tre joined to. gother hy the lines 2, which extend in e horizont-ei direetion,ei1d the Suid horizontziiiy-extending ii'nes 2': :tro removed the neeessziiy distance from that side edge of the sheet which is to he secured when deteehabiy binding e piu'ziiity of the Sheets together. Thetportion of the sheet 1 which is ineiosed hy the lines 2, 2", emi 2C is divided by the hoizonteily-extemling; lines 2d, so as to form the sheet with a ooiitreet-divieionelld a i dgemiivision.

, the oorzipuiiy o1* house which is ueiegthe I The eontmot-division ievprovided with en misesfigmoii, et fia, to indicate 'the neme ofl sheet and is provided with a longitudinallyextending line 6 with the abbreviation No at one end, and upon said line 6 is placed the vnumber of the contract and below said line 6 is arranged an inscription 6a to indicate to which department the contract belongs. By' way of example, tlie`inscription btl reads Credit department.H 'lhe contract-division is also provided with an inscription to ro indicate the name of the city and a line l'or the day, month, and year, as at 7, and has also an inscription, as at. S, reading that thc 'goods referred to in thc contract-division have. been hired from the house, (indicated by the inscription 2e.) Below the inscrip- ,tion 8 the vcontract-division is provided with a series of horizontally and vertically extending lines. to form a scrics of columns ol' spaces 9,10, 11, and 12. Above the columns oi zo .Spaces 9 and 1l an inscription is provided, as .at Q, to indicate for what usc the columns ol" .Spaces and 11 are employed, and above the Acolumns of spaces 11) and 12 an inscription, i as at 10, is provided to indicate tor what z5 purpose the columns of spaces 1o and 12 are .to be used. The columns oi spaces t) and 1 1 .are adapted to receive the names ot' cach art i- .cle sold, and the columns of spaces 1() and l2 are adapted to receive the cost ol' each article 3o sold, the cost being placed at the side ol' the Iarticle, as will be evident. Below the columns of spaces t), l0, 11, and 12 a blanli con- .tract is arranged, as at 13, and said contract embodies a line, as at 15, for a witnesss signa.s ture, the line 15 being suitably designated `for the purpose for which it is intended.' The .contract 13 also embodies a line 14 for the .purchasers signature, and said line 14' is suitably designated for what purpose it is in- 4o tended. p .4

The ledger-division -is divided by 'a verti- 1 call extending line 15b into ,a .debit and a cre itportion, and the said ledger-division is provided with a series of horizontally-exqtendingand longitudinally-extending lines to ormia series ofcolumns of spaces 14, 15, .and 16 for the debit portion and columns of spaces 20,-;21, 22, 23, 24, and25 Jfor the credit .portion The spaces of the column 14u are 5o ada ted to receive the date, and at the top `ot" sai column 14, an inscription, as at 17, is provided to indicate for what purpose the Vspaces of the .coliunn'of spaces 14n are used. The spacesof column 15` are adapted to receive the salesmans designation, and at the top of said column 15l an inscription, as at 18, is provided toiindicate 'for what purpose the spaces of the column 15L are to be used. The spaces ol the column 16 are adapted to 6o receive the amount of the purchase, and at the top of said column 16 an inscription, as at 1S), is provided to designate tor what purpose thc spaces ol the column 1-(5 are to bc y used. Above theinscriptions 17, 13, and 1.() i an inscription lijf is provided to indicate the debit portion or the ledger-divison- The spaces of the columns ol spaces 20, 21, and 22 of the credit portion of the ledger-division are adapted to receive the amounts paid by the purchaser, and the spaces of the columns of spaces 23 24 25 of the credit portion ot the ledgei-division are adapted to receive the date on which the payment is made. At the top ot' cach ol' the columns 20 211 22 an inscription, as at 31, is provided to designate l'or what purpose the said'coli'imns are to be used,` and at the top of the columns 23 24 25 an inscription, as at 31), is provided to designate ior what purpose the said columns 23, 24, and 25 are to bc used, and above the said inscriptions 3l) and 31 au inscription, as at 2S, is provided to designate the credit pon tion ol' thc ledgeralivision ot the sheet. The column ol spaces 23 associates willi the column olt spaces 2l), he column 24 associates with the column of spa-ces 21, andthe column olt spaces 25 associates with the column of spaces 22, 'lhe column of spaces 20 and 23, as well as the column oi spaces 21 and 24 and the column ol' spaces 22 and 25, are divided by longitudinally-exlending lines 2o, so as to lorm what may bc termed "monthly portions," cach monthly portion containing tive spaces, upon cach oi which can be recorded thc date and lthe amount of a payment. A s shown` the two associating columns of spaces are divided into twelve monthly portions, and each monthly portion has printed there on in light type 'an abbreviation to indicate the monthI as at 27. '.lhe printed abbreviations are only shown in connection with the associating columns 20 and 23; but the same system is carried out in connection with the associating columns 21 and 24 and 22 and 25 and as many associating,r columns as maybe desireth Only three sets of associating columns are shown which will permit of the ac count beingkept for three years; but it is evident that additionalA sets ot associating columns can bc used, so that the account. can be kept lor a longer period. The monthly divisions ol each associating?r column canbe divided by a suitable means so as to indicate a quarter ot a year, a hall' or a year, or a third of a year. As shown, the monthly divisions ai'c divided by a heavy line 2S), so as to indicalc the third oli'a year. 'lhis manner of dividing thc monthly divisions facilitates the ICO IIC

lmoltliecpcr to ascertain very readily the` amount paid -quarterly, triannually, or semiannually. 'lhe abbreviations 27 are printed in such light type as to be readily observed,

amount of payment.

When openingsr an account, the naine, address, and occupation of the purchaser are placed at the proper point uponthe sheet. The coI1ti'act-division is then numbered 'andv the date of the purchase also placed at the l proper position. The goods purchased are 'but not to obscure the entry as to .date and then itemized in the column of speees, 9 or S) and l1, .if occasion requires, and the cost ol' the goods is placed in the oolumn 10 ind column 12, il' occasion requires. The conlmet 13 is then filled out, signed, and Witnessed, and the date of the solo, the neme of the salesmen and the amount of the puryches u thon entered upon the debit portion of the ledger-division inthe oolumnsl end 1G, respectively. lf the go ,ds h ought upon o Weel vpoyii lent. end when the purchaser pers his instalment, the df-ne and amount paid lere placed in the spaces of' the monthlyv division. For example, it will he stated that the first weekly instalment is due.

the lirst week in Janne-ry and the date of.

paying the instalment. :ind the amount of the puymont nre recorded in the `:irst space of the monthl)r division, indicated hy the abbreviation "Jan. l/Vhen the second instalment is poid, it is recorded in the second specs,

slnlment, hut one record is nmde in `@ech .monthlyP division. The saine system is cnrried on throughout.

.lli the customer should desire to open :1n-

other account while the lirst one is running,

ell that is necessary to do is to use 'the com traut-division of' the ledger-sheet and attach it in iront of the iirst sheet used. The debi portion and credit portion` of' the originar sheet can be used in conne@ ion with the seoond contract, as will he, ont, as sufficient spaces are prox," in the debit portion of the ledger Jllvis Emi-ng thus. fully described my invention, what I claim es new, and desire to secure by Let ers Patent, is

. Means for keeping credit and instalment accounts comprising a. sheet, suitable Ineterinl provided with suitably-designated column oi" recordwspeoes, seid sheet further having;4 one side oi' the record-spaces a plgurelit.. of suitahly-designeted columns of spaces which constitute a debit portion, said l Sheet further hevinfjr at one side of the debit.

pori ion n plurzilitxT of suite.bly-desie'neted eoli uinns of spaces constituting a c said sheet further provided with, ineens for d1- said credit portion into groups of spaces and seid sheet. further. having conventional indcetions in 'the groups of spaces to designate each group for :t ditlerent month of e year.` IRVN H. HOLLANDER.

l Witnesses i HARRY H. HOLLNDER, i OWEN H. Fournit.

.n roi additional purchases.

K Y e viding the spaces of columns of spaces of Ae. ll the goods nre sold 1n e monthly in- 

